[原创]小企业组织形式变更分析报告(高手进)
<p>该企业基本情况简介</p><p> 小型家族企业,密集型加工生产为主,员工50人,年营业额在1500千万左右,债务和债权数额基本相等,目前厂内固定资产即为开业四年来赚到的利润. 当前该企业组织形式为个人独资企业,企业负责人为54岁,技术出生的一家之长,生有一男一女.</p><p>当前该企业负责人对企业所有债务负责,并负责厂内生产；其女儿、女婿主管销售及帐务；儿子在外打工，最近刚回企业，目前暂无明确分工。</p><p> 目前厂内基本谈不上科学管理，有生产厂长一名，但只是做的比一般工人做更多活的工人而已，尚未发挥管理作用。</p><p> </p>[此贴子已经被作者于2008-11-6 12:57:25编辑过] <p class="MsoNormal" align="center" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 18pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">小企业组织形式变更分析报告</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 18pt;"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">为避免企业内耗，促进企业又好又快发展，计划从目前的个人独资企业变更为拥有</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">2~3</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">名股东的有限责任公司形式。以下为此次变更的优劣性分析：</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font face=""><span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><span style="mso-spacerun: yes;"> </span></span></b></font><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">优点：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 58.9pt; mso-char-indent-ｃｏｕｎｔ: 4.91;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">分摊企业债务，降低风险，</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>2.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">从根本上解决家族矛盾，避免日后家族内战，影响企业生存发展，</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>3.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">股权激励，促进工作积极性</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>4.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">借助改制契机，建立规章制度，规范化管理</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>5.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">收拢控制权，民主商讨，统一发布</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">缺点：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 54pt; mso-char-indent-ｃｏｕｎｔ: 4.5;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">可能会增加管理成本</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>2.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">变更会树大招风？</span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt;">（有限公司已成目前主要企业形式；暗中变更，不挂明牌）</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 14.05pt; mso-char-indent-ｃｏｕｎｔ: 1.0;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">隐忧：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 48pt; mso-char-indent-ｃｏｕｎｔ: 4.0;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">股权分出，仍无法控制？</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">（加强控制策略）</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">①<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">出货数量统计，退货数量总计<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">②<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">强化应收账款监控，管理<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">③<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">钱帐分离，相互制约，相互监督<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">④<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">增加对销售的绩效考核<span lang="EN-US"><p></p></span></span></p><p></p> 我们老板的策略是，一般不在公司，如果回公司就是调整组织架构，然后人员优化，确定各部门经理后，制定一个目标，然后老板这个月或几个月就找不到了，当然他有个助理，另还有自己的亲戚在公司<br/> <p class="MsoNormal" style="MARGIN: 0pt;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">个人认为通过规范治理构来得以规范内部环境，使企业能够持续发展和成长是必然的趋势，但有几个因素需要重视：</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; mso-fareast-font-family: '';"><span style="mso-list: Ignore;"><font face="">1、吸纳</font></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">新增股东不仅仅从债务方面缓解企业压力，更应该从经营管理层面关注其带给企业新生的技术、生产、创新等管理活力；</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; mso-fareast-font-family: '';"><span style="mso-list: Ignore;"><font face="">2、</font></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">做好家族人员内部的沟通工作，避免日后新班子带来他们的不适和抵触，同时，“适才适用”而非“因人设岗”；</span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">3、重组后应成立股东会、董事会，按照现代企业管理体系规范运作，一改过往“一股坐大”的弊端，</span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">由各股东按照控股权比例推选董事会人员，对经营管理层实行有效监督和管理；</span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">4、经营层应建立规范的内部控制体系，包括财务、生产、销售等，可尝试经营责任制机制，对生产运营各环节进行有效控制和考核；</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; mso-fareast-font-family: '';"><span style="mso-list: Ignore;"><font face="">5、</font></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">债权债务的清偿问题也有必要在重组前达成共识及要点；</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; mso-fareast-font-family: '';"><span style="mso-list: Ignore;"><font face="">6、</font></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">原股东先期势必保障自己的控股权，可尝试与新股东达成激励式的股权备忘，视后期企业发展情况和股东合作情况进行股权的重新分配。</span></p><p class="MsoNormal" style="MARGIN: 0pt 0pt 0pt 18pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 18.0pt;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">一人之见，谨供借鉴！</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p> <p>一般来讲，家族企业的发展主要取决于家族企业创始人的远见卓识。如果创始人不愿意交权，发展到最后的最坏的情况下是内乱。因为家族企业的初级阶段最弱的环节就是企业的内部控制，尤其是涉及到各种款项的收付的情形时。</p><p>即使要引入股东进来，估计也是自己的亲戚朋友的，一般人都不敢进来，因为怕自己的资金打水漂了，被现有股东“骗”走了。</p><p>所以，要规范家族企业必须先规范企业的内部控制，让各司其职，集权与分权都有比较明确的规范，股东的资金与企业资金能够明确的区分开来，钱物的管理要清晰。当然，内部控制还有其他很多方面的内容，这里我只是结合自己的感受提得一些粗浅的建议。</p> <div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>kinwismy</i>在2008-11-10 13:12:55的发言：</b><br/><p>一般来讲，家族企业的发展主要取决于家族企业创始人的远见卓识。如果创始人不愿意交权，发展到最后的最坏的情况下是内乱。因为家族企业的初级阶段最弱的环节就是企业的内部控制，尤其是涉及到各种款项的收付的情形时。</p><p>即使要引入股东进来，估计也是自己的亲戚朋友的，一般人都不敢进来，因为怕自己的资金打水漂了，被现有股东“骗”走了。</p><p>所以，要规范家族企业必须先规范企业的内部控制，让各司其职，集权与分权都有比较明确的规范，股东的资金与企业资金能够明确的区分开来，钱物的管理要清晰。当然，内部控制还有其他很多方面的内容，这里我只是结合自己的感受提得一些粗浅的建议。</p></div><p>很好的观点</p> <p class="MsoNormal" align="center" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 18pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">小企业组织形式变更分析报告</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 18pt;"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">为避免企业内耗，促进企业又好又快发展，计划从目前的个人独资企业变更为拥有</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">2~3</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">名股东的有限责任公司形式。以下为此次变更的优劣性分析：</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font face=""><span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><span style="mso-spacerun: yes;"> </span></span></b></font><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">优点：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 58.9pt; mso-char-indent-ｃｏｕｎｔ: 4.91;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">分摊企业债务，降低债务人风险。</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>2.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">从根本上解决家族矛盾，避免日后家族内战，影响企业生存发展，</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>3.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">股权激励，促进工作积极性。</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>4.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">借助改制契机，建立规章制度，规范化管理；分工明确，相互制约。</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>5.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">收拢控制权，民主商讨，统一发布。</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">缺点：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 54pt; mso-char-indent-ｃｏｕｎｔ: 4.5;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">可能会增加管理成本</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>2.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">变更会树大招风？</span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt;">（有限公司已成目前主要企业形式；暗中变更，不挂明牌）</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 14.05pt; mso-char-indent-ｃｏｕｎｔ: 1.0;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">隐忧：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 48pt; mso-char-indent-ｃｏｕｎｔ: 4.0;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">股权分出，仍无法控制？</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">（加强对销售的控制策略）</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">①<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">交货验收单三式：客户一份，销售一份，财务一份。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.3pt; TEXT-INDENT: 48pt; mso-char-indent-ｃｏｕｎｔ: 4.0; mso-para-margin-left: 6.79gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">出货数量统计，退货数量统计（每日记录）<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">②<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">加强应收账款监控、管理。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">财务对账单：签字盖章，公司对公司形式。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 48pt; mso-char-indent-ｃｏｕｎｔ: 4.0;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">出货量（<span lang="EN-US">----</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Wingdings; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体; mso-char-type: symbol; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">工厂日出货单）：<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.3pt; TEXT-INDENT: 18pt; mso-char-indent-ｃｏｕｎｔ: 1.5; mso-para-margin-left: 6.79gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">未开票数量<span lang="EN-US">:----</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Wingdings; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体; mso-char-type: symbol; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">
</span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">收条、签收单<span lang="EN-US">,</span>厂方签字。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.3pt; TEXT-INDENT: 18pt; mso-char-indent-ｃｏｕｎｔ: 1.5; mso-para-margin-left: 6.79gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">开票数量：<span lang="EN-US">----</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Wingdings; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体; mso-char-type: symbol; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">交货签收单，厂方签字。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.3pt; TEXT-INDENT: 72pt; mso-char-indent-ｃｏｕｎｔ: 6.0; mso-para-margin-left: 6.79gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">已收款：汇票复印件保留财务部，现金登记入财务帐。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><span style="mso-spacerun: yes;"> </span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">未收款：欠条、对账单；复印件入财务帐。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">③<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">钱帐分离，审批制度，经费额度制。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 53.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">④<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">增加对销售工作的绩效考核：<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 53.25pt; TEXT-INDENT: 18pt; mso-char-indent-ｃｏｕｎｔ: 1.5; mso-para-margin-left: 5.07gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">包括 应收账款，新增客户，呆滞账款，损失客户等。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 53.25pt; TEXT-INDENT: 18pt; mso-char-indent-ｃｏｕｎｔ: 1.5; mso-para-margin-left: 5.07gd;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">⑤<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">建立客户管理档案。<span lang="EN-US"><p></p></span></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 72pt; mso-char-indent-ｃｏｕｎｔ: 6.0;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p> <div class="msgheader">QUOTE:</div><div class="msgborder"><b>以下是引用<i>yc01213147</i>在2008-11-12 16:48:31的发言：</b><br/><p class="MsoNormal" align="center" style="MARGIN: 0cm 0cm 0pt; TEXT-ALIGN: center;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 18pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">小企业组织形式变更分析报告</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 18pt;"><p></p></span></b></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p><font face=""> </font></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span></font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">为避免企业内耗，促进企业又好又快发展，计划从目前的个人独资企业变更为拥有</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">2~3</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">名股东的有限责任公司形式。以下为此次变更的优劣性分析：</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><font face=""><span lang="EN-US"><span style="mso-spacerun: yes;"> </span></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><span style="mso-spacerun: yes;"> </span></span></b></font><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">优点：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 58.9pt; mso-char-indent-ｃｏｕｎｔ: 4.91;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">分摊企业债务，降低债务人风险。</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>2.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">从根本上解决家族矛盾，避免日后家族内战，影响企业生存发展，</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>3.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">股权激励，促进工作积极性。</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>4.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">借助改制契机，建立规章制度，规范化管理；分工明确，相互制约。</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>5.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">收拢控制权，民主商讨，统一发布。</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p><font face=""> </font></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">缺点：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 54pt; mso-char-indent-ｃｏｕｎｔ: 4.5;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">可能会增加管理成本</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face=""><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>2.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">变更会树大招风？</span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: ''; mso-bidi-font-size: 10.5pt;">（有限公司已成目前主要企业形式；暗中变更，不挂明牌）</span><span lang="EN-US" style="mso-bidi-font-size: 10.5pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><p><font face=""> </font></p></span></p><p><font face=""> </font></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US"><p><font face=""> </font></p></span></p><p><font face=""> </font></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 14.05pt; mso-char-indent-ｃｏｕｎｔ: 1.0;"><b style="mso-bidi-font-weight: normal;"><span style="FONT-SIZE: 14pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">隐忧：</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="FONT-SIZE: 14pt;"><p></p></span></b></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 48pt; mso-char-indent-ｃｏｕｎｔ: 4.0;"><span lang="EN-US" style="FONT-SIZE: 12pt;"><font face="">1.</font></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">股权分出，仍无法控制？</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><span style="mso-spacerun: yes;"><font face=""> </font></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-ascii-font-family: ''; mso-hansi-font-family: '';">（加强对销售的控制策略）</span><span lang="EN-US" style="FONT-SIZE: 12pt;"><p></p></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p> </p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">①<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">交货验收单三式：客户一份，销售一份，财务一份。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.3pt; TEXT-INDENT: 48pt; mso-char-indent-ｃｏｕｎｔ: 4.0; mso-para-margin-left: 6.79gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">出货数量统计，退货数量统计（每日记录）<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p> </p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">②<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">加强应收账款监控、管理。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">财务对账单：签字盖章，公司对公司形式。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p> </p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 48pt; mso-char-indent-ｃｏｕｎｔ: 4.0;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">出货量（<span lang="EN-US">----</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Wingdings; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体; mso-char-type: symbol; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">工厂日出货单）：<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.3pt; TEXT-INDENT: 18pt; mso-char-indent-ｃｏｕｎｔ: 1.5; mso-para-margin-left: 6.79gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">未开票数量<span lang="EN-US">:----</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Wingdings; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体; mso-char-type: symbol; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><br/> </span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">收条、签收单<span lang="EN-US">,</span>厂方签字。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.3pt; TEXT-INDENT: 18pt; mso-char-indent-ｃｏｕｎｔ: 1.5; mso-para-margin-left: 6.79gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">开票数量：<span lang="EN-US">----</span></span><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: Wingdings; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体; mso-char-type: symbol; mso-symbol-font-family: Wingdings;"><span style="mso-char-type: symbol; mso-symbol-font-family: Wingdings;">à</span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">交货签收单，厂方签字。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.3pt; TEXT-INDENT: 72pt; mso-char-indent-ｃｏｕｎｔ: 6.0; mso-para-margin-left: 6.79gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">已收款：汇票复印件保留财务部，现金登记入财务帐。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><span style="mso-spacerun: yes;"> </span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">未收款：欠条、对账单；复印件入财务帐。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p> </p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">③<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">钱帐分离，审批制度，经费额度制。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 53.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p> </p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">④<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">增加对销售工作的绩效考核：<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 53.25pt; TEXT-INDENT: 18pt; mso-char-indent-ｃｏｕｎｔ: 1.5; mso-para-margin-left: 5.07gd;"><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">包括 应收账款，新增客户，呆滞账款，损失客户等。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 53.25pt; TEXT-INDENT: 18pt; mso-char-indent-ｃｏｕｎｔ: 1.5; mso-para-margin-left: 5.07gd;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p> </p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt 71.25pt; TEXT-INDENT: -18pt; mso-list: l0 level1 lfo1; tab-stops: list 71.25pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: 宋体;"><span style="mso-list: Ignore;">⑤<span style="FONT: 7pt "";"> </span></span></span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;">建立客户管理档案。<span lang="EN-US"><p></p></span></span></p><p></p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p> </p><p></p><p class="MsoNormal" style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 72pt; mso-char-indent-ｃｏｕｎｔ: 6.0;"><span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体;"><p> </p></span></p><p> </p><p></p></div>搞这么多飞机，就是要限制销售，夺权
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